Optimizing distribution using HS code data

List of contents of this article:

• 1, How much is the car consumption tax
• 2 、How to collect car consumption tax
• 3,Optimizing distribution using HS code data Car Example of how to calculate car consumption tax
• 4, How to calculate the consumption tax of imported small cars
• 5、How to calculate car consumption tax

How much is the automobile consumption tax

1, [2] Medium and light commercial buses: uniformly levied at a tax rate of 5%. [ 3] Super luxury car(Passent cars/medium and light commercial buses with a retail price of 1.3 million yuan or more): On the basis of the consumption tax levied at the current tax rate, the consumption tax is added to the retail link, and the tax rate is 10%.

2. Legal subjectivity: Automobile consumption tax refers to purchase tax. Taxable amount = taxable price × tax rate (if it is lower than the minimum taxable price issued by the State Administration of Taxation, it shall be levied according to the minimum taxable price stipulated by the State Administration of Taxation).

3. The consumption tax rate of high-end small car retail is 10%. From December 1, 2016, on the basis of the consumption tax levy in the production (import) link according to the current tax rate, consumption tax will be added in the retail link, with a tax rate of 10%.

How to collect automobile consumption tax

1. [2] Medium and light commercial vehicles: levied uniformly at a tax rate of 5%.[3] Super luxury cars (peasenger cars/medium and light commercial vehicles with a retail price of more than 1.3 million yuan): consumption tax is levied according to the current tax rate, and 10% consumption tax is levied in the retail link.

2, [2] Medium and light commercial buses: uniformly levied at a tax rate of 5%. [ 3] Super luxury cars (pasenger cars/medium and light commercial buses with a retail price of 1.3 million yuan or more): On the basis of the consumption tax levied at the current tax rate, consumption tax is added to the retail link, and the tax rate is 10%.

3. Taxes levied by government departments on consumer goods can be levied from sellers or retailers. The above is the relevant content of how to calculate the automobile consumption tax.

4. Among them, the general calculation formula for automobile consumption tax is: the total amount of car purchase (including the amount of value-added tax) ÷ 17 × tax rate payable automobile consumption tax.At present, the consumption tax on imported cars in China is mainly levied by dealers, so the price of imported cars often includes part of the tax.

Example of how to calculate automobile consumption tax

1. The calculation method of automobile consumption tax is sales × tax rate, and the imported automobile consumption tax is taxed according to the constituent taxable price. The calculation formula of the constituent taxable price is: (tariff duty-paid price Grid + tariff) ÷ (1-consumption tax rate). The tax rate of automobile consumption tax is 3% to 8%.

2. The calculation formula for automobile consumption tax is: consumption tax payable = total amount of car purchase (including value-added tax) ÷ 17 × tax rate.

3. The calculation formula of automobile consumption tax is: consumption tax payable = total amount of car purchase (including value-added tax) 17 tax rate.

4. Among them, the general calculation formula of automobile consumption tax is: the total amount of car purchase (including value-added tax) ÷ 17 × tax rate = automobile consumption tax payable. At present, the consumption tax on imported cars in China is mainly levied by dealers, so the price of imported cars often includes part of the tax.

How to calculate the consumption tax of imported small cars

1. Calculation of imported vehicle purchase tax Imported vehicle purchase tax calculation method: taxable price = duty-paid price + customs duty + consumption tax, taxable amount = taxable price × 10% . Foreign taxes are mainly divided into three aspects: acquisition, retention and use.

2. Calculation method of imported vehicle purchase tax: taxable price = duty-paid price + tariff + consumption tax, taxable amount = taxable price × 10%.Imported cars, like domestic cars, also need to pay purchase tax.

3. Taxable amount = taxable price × tax rate (if it is lower than the minimum taxable price promulgated by the State Administration of Taxation, it shall be levied at the minimum taxable price stipulated by the State Administration of Taxation).

4. The tariff rate of imported cars is about 15%. Consumption tax is a stepped tax rate, which is determined according to the exhaust volume. Car) If the cylinder capacity (ehaust volume, the same below) is less than 0 liters (including 0 liters), 1%; if the cylinder capacity is more than 0 liters to 5 liters (including 5 liters), 3%.

5. The following is an introduction to the calculation method of vehicle consumption tax: 1% for vehicles with an exhaust volume above (including liters), 3% for vehicles with an exhaust volume above (including liters), 5% for vehicles with an exhaust volume above (including liter), and 5% for vehicles with an exhaust volume above (including liter).

6. Automobile trading companies have to pay consumption tax when importing small cars. Imported cars are subject to three taxes, namely customs duty, value-added tax and consumption tax. The first two are fixed taxes, and the consumption tax ranges from 1% to 40%. The consumption tax rate of imported cars with different displacements is different.

How to calculate vehicle consumption tax

1. The calculation method of automobile consumption tax is sales × tax rate, and the imported automobile consumption tax is taxed according to the constituent taxable price. The calculation formula of the constituent taxable price is: (tariff duty-paid price + tariff)÷ (1-Consumption tax rate). The tax rate of automobile consumption tax is 3% to 8%.

2. The calculation formula for automobile consumption tax is: consumption tax payable = total amount of car purchase (including value-added tax) ÷ 17 × tax rate.

3. Legal subjectivity: Automobile consumption tax refers to acquisition tax. Taxable amount = taxable price × tax rate (if it is lower than the minimum taxable price issued by the State Administration of Taxation, it shall be levied according to the minimum taxable price stipulated by the State Administration of Taxation).

4. New car purchase tax = car purchase price (including tax) / 17 (value-added tax rate 17%) * 10%. Consumption tax payable = total amount of car purchase (including value-added tax) ÷ 17 × tax rate. Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from the vehicle purchase surcharge.

5. The cost of vehicle purchase tax, for example, consumers buy a domestic car worth 100,000 yuan and pay 10% tax after removing the value-added tax. The calculation formula is 100000÷17×0.1=8547 yuan.If the consumer buys an imported private car, the formula for calculating the taxable price is: taxable price = duty duty-out price + tariff + consumption tax.

6. The vehicle purchase tax is calculated according to the method of fixed price rate. The calculation formula is: taxable amount = taxable price × tax rate. If the consumer buys a domestic private car, the taxable price is the total price and non-price expenses paid to the dealer, excluding value-added tax (tax rate of 17%).

How to calculate small car consumption tax

The formula for calculating the taxable amount of automobile purchase tax is: taxable amount = taxable price × tax rate (if it is lower than the minimum taxable price issued by the State Administration of Taxation, it shall be calculated according to the minimum tax stipulated by the State Administration of Taxation) Tax price calculation).

The calculation method of automobile consumption tax is sales × tax rate. Imported automobile consumption tax is taxed according to the constituent taxable price. The calculation formula of the constituent taxable price is: (tariff duty-paid price + tariff) ÷ (1-consumption tax rate). The tax rate of automobile consumption tax is 3% to 8%.

The calculation formula for automobile consumption tax is: consumption tax payable = total amount of car purchase (including value-added tax) ÷ 17 × tax rate.

How to calculate vehicle consumption tax